HMRC publish historical estimates of the costs of tax expenditures and structural reliefs. The costs of PRT Oil Allowance and Tariff Receipts Allowance were featured in the latest release in April 2014 as follows:<\/p>
2012-13 2013-14<\/p>
Oil Allowance £95mn £80mn<\/p>
Tariff Receipts Allowance £35mn £25mn<\/p>
<\/p>
There are provisions for the costs of these allowances in the Office for Budget Responsibility (OBR) forecasts of UK Oil and Gas Petroleum Revenue Tax for Budgets, Autumn Statements and Fiscal Sustainability Reports, but the costs are not specifically identified, so there are no estimated costs available for 2014-15 to 2017-18.<\/p>
<\/p>
There are also provisions for the costs of Ring Fence Expenditure Supplement (RFES) and the variety of field allowances available in the OBR Corporation Tax forecasts, but the specific costs have not been identified.<\/p>
<\/p>
The estimated impacts of RFES and field allowances, in terms of the direct costs and the effect on the investment in the sector, are included in the published policy costing notes.<\/p>
<\/p>
The effect of the increase of RFES from 6% to 10% from January 2012, as featured in the Autumn Statement 2011 policy costing note is an estimated tax cost to the Exchequer of £5 million in 2014-15, £50 million in 2015-16 and £10 million in 2016-17. RFES was introduced from January 2006 and costs for 2014-15 onwards were not estimated at that time.<\/p>
<\/p>
The effect of the increase in small field allowance from £75 million to £150 million and the introduction of the Large Deep Water Oil field allowance in Budget 2012 was estimated to be a tax gain to the Exchequer of £45 million in 2014-15, no net tax impact in 2015-16 and a tax cost to Exchequer of £45 million in 2016-17 (of which the direct costs in reduced corporation tax were estimated at £10 million, £20 million and £65 million, respectively).<\/p>
<\/p>
The effect of the introduction of Brown Field Allowance and the Large Shallow Water Gas field allowance in Autumn Statement 2012 was estimated to be a tax cost to the Exchequer of £165 million in 2014-15, £255 million in 2015-16, £230 million in 2016-17 and £165 million in 2017-18 (of which the direct costs in reduced CT were estimated at £45 million, £80 million, £85 million and £90 million, respectively).<\/p>
<\/p>
<\/p>
Estimates of the costs of introducing Small Field allowance, Ultra High Pressure/High Temperature field allowance and Ultra Heavy Oil field allowance in March 2009, and Deep Water Gas field allowance in January 2010, are not available for 2014-15 onwards.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4066", "label" : {"_value" : "Biography information for Priti Patel"} } , "answeringMemberConstituency" : {"_value" : "Witham"} , "answeringMemberPrinted" : {"_value" : "Priti Patel"} , "dateOfAnswer" : {"_value" : "2014-09-12", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "208802"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2014-09-12T12:59:58.7149197Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2014-09-09", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Offshore Industry: Taxation"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, what the forecast cost is of tax relief arising from the (a) petroleum revenue tax oil allowance, (b) petroleum revenue tax tariff receipts allowance and (c) Ring Fence Expenditure Supplement and (i) ultra-heavy oil field, (ii) ultra-high pressure/high temperature field, (iii) small or gas field, (iv) deep water gas field, (v) large-deep water oil field, (vi) large-shallow water gas field, (vii) brownfield and (viii) remote deep-water gas field allowances in each year from 2014-15 to 2017-18.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3930", "label" : {"_value" : "Biography information for Caroline Lucas"} } , "tablingMemberConstituency" : {"_value" : "Brighton, Pavilion"} , "tablingMemberPrinted" : [{"_value" : "Caroline Lucas"} ], "uin" : "208801"} , {"_about" : "http://data.parliament.uk/resources/91246", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/91246/answer", "answerText" : {"_value" : "
HMRC publish historical estimates of the costs of tax expenditures and structural reliefs. The costs of PRT Oil Allowance and Tariff Receipts Allowance were featured in the latest release in April 2014 as follows:<\/p>
2012-13 2013-14<\/p>
Oil Allowance £95mn £80mn<\/p>
Tariff Receipts Allowance £35mn £25mn<\/p>
<\/p>
There are provisions for the costs of these allowances in the Office for Budget Responsibility (OBR) forecasts of UK Oil and Gas Petroleum Revenue Tax for Budgets, Autumn Statements and Fiscal Sustainability Reports, but the costs are not specifically identified, so there are no estimated costs available for 2014-15 to 2017-18.<\/p>
<\/p>
There are also provisions for the costs of Ring Fence Expenditure Supplement (RFES) and the variety of field allowances available in the OBR Corporation Tax forecasts, but the specific costs have not been identified.<\/p>
<\/p>
The estimated impacts of RFES and field allowances, in terms of the direct costs and the effect on the investment in the sector, are included in the published policy costing notes.<\/p>
<\/p>
The effect of the increase of RFES from 6% to 10% from January 2012, as featured in the Autumn Statement 2011 policy costing note is an estimated tax cost to the Exchequer of £5 million in 2014-15, £50 million in 2015-16 and £10 million in 2016-17. RFES was introduced from January 2006 and costs for 2014-15 onwards were not estimated at that time.<\/p>
<\/p>
The effect of the increase in small field allowance from £75 million to £150 million and the introduction of the Large Deep Water Oil field allowance in Budget 2012 was estimated to be a tax gain to the Exchequer of £45 million in 2014-15, no net tax impact in 2015-16 and a tax cost to Exchequer of £45 million in 2016-17 (of which the direct costs in reduced corporation tax were estimated at £10 million, £20 million and £65 million, respectively).<\/p>
<\/p>
The effect of the introduction of Brown Field Allowance and the Large Shallow Water Gas field allowance in Autumn Statement 2012 was estimated to be a tax cost to the Exchequer of £165 million in 2014-15, £255 million in 2015-16, £230 million in 2016-17 and £165 million in 2017-18 (of which the direct costs in reduced CT were estimated at £45 million, £80 million, £85 million and £90 million, respectively).<\/p>
<\/p>
<\/p>
Estimates of the costs of introducing Small Field allowance, Ultra High Pressure/High Temperature field allowance and Ultra Heavy Oil field allowance in March 2009, and Deep Water Gas field allowance in January 2010, are not available for 2014-15 onwards.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/4066", "label" : {"_value" : "Biography information for Priti Patel"} } , "answeringMemberConstituency" : {"_value" : "Witham"} , "answeringMemberPrinted" : {"_value" : "Priti Patel"} , "dateOfAnswer" : {"_value" : "2014-09-12", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "208801"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2014-09-12T12:59:58.8399483Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2014-09-09", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Offshore Industry:Taxation"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, what the total cost of tax relief from the (a) petroleum revenue tax oil allowance, (b) petroleum revenue tax tariff receipts allowance and (c) Ring Fence Expenditure Supplement and (i) ultra-heavy oil field, (ii) ultra-high pressure/high temperature field, (iii) small or gas field, (iv) deep water gas field, (v) large-deep water oil field, (vi) large-shallow water gas field, (vii) brownfield and (viii) remote deep-water gas field allowances in each year from 2014-15 to 2017-18.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/3930", "label" : {"_value" : "Biography information for Caroline Lucas"} } , "tablingMemberConstituency" : {"_value" : "Brighton, Pavilion"} , "tablingMemberPrinted" : [{"_value" : "Caroline Lucas"} ], "uin" : "208802"} , {"_about" : "http://data.parliament.uk/resources/91247", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/91247/answer", "answerText" : {"_value" : "
As set out in the Government\u2019s Written Ministerial Statement on Decommissioning Relief Deeds of 21st<\/sup> July 2014, the Government has not made any changes to the tax regime that would generate a liability to be paid under any decommissioning relief agreements.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4066", "label" : {"_value" : "Biography information for Priti Patel"}
}
, "answeringMemberConstituency" : {"_value" : "Witham"}
, "answeringMemberPrinted" : {"_value" : "Priti Patel"}
, "dateOfAnswer" : {"_value" : "2014-09-12", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2014-09-12T13:51:57.8593557Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2014-09-09", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Offshore Industry: Taxation"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, what the forecast cost is of tax relief arising from Decommissioning Relief Deeds provided to companies operating in the UK and UK Continental Shelf in each year from 2014-15 to 2017-18.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/3930", "label" : {"_value" : "Biography information for Caroline Lucas"}
}
, "tablingMemberConstituency" : {"_value" : "Brighton, Pavilion"}
, "tablingMemberPrinted" : [{"_value" : "Caroline Lucas"}
], "uin" : "208800"}
, {"_about" : "http://data.parliament.uk/resources/90811", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/90811/answer", "answerText" : {"_value" : " Departmental performance information, for ordinary and named day Parliamentary Questions, is collated by the Office of the Leader of the House of Commons and submitted to the Procedure Committee. This is published on a sessional basis by the committee, and includes evidence regarding departmental performance. The monitoring report relating to the 2012-13 session was published on 13 February 2014 as HC1046. The report covering statistics relating to performance during the 2013-14 session will be published very shortly by the Procedure Committee.<\/p> <\/p> <\/p> During the 2014-15 session to date (8 September) Treasury Ministers have answered 74% of named day questions that have been tabled.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/4117", "label" : {"_value" : "Biography information for Andrea Leadsom"}
}
, "answeringMemberConstituency" : {"_value" : "South Northamptonshire"}
, "answeringMemberPrinted" : {"_value" : "Andrea Leadsom"}
, "dateOfAnswer" : {"_value" : "2014-09-12", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2014-09-12T12:55:10.214117Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2014-09-05", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Written Questions"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, what proportion of named day written questions were answered by his Department within the prescribed period in the (a) 2012-13 session, (b) 2013-14 session and (c) 2014-15 session to date.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/413", "label" : {"_value" : "Biography information for Hilary Benn"}
}
, "tablingMemberConstituency" : {"_value" : "Leeds Central"}
, "tablingMemberPrinted" : [{"_value" : "Hilary Benn"}
], "uin" : "208433"}
, {"_about" : "http://data.parliament.uk/resources/90812", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/90812/answer", "answerText" : {"_value" : " Kerosene used as a domestic heating fuel is already subject to a reduced rate of VAT at 5 per cent, which is the lowest rate the UK can apply under EU law.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"}
}
, "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"}
, "answeringMemberPrinted" : {"_value" : "Mr David Gauke"}
, "dateOfAnswer" : {"_value" : "2014-09-12", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2014-09-12T09:45:45.5628736Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2014-09-05", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Fuel Oil: VAT"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, if he will take steps to reduce the level of VAT on kerosene home heating oil; and if he will make a statement.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/4130", "label" : {"_value" : "Biography information for Baroness Ritchie of Downpatrick"}
}
, "tablingMemberConstituency" : {"_value" : "South Down"}
, "tablingMemberPrinted" : [{"_value" : "Ms Margaret Ritchie"}
], "uin" : "208438"}
, {"_about" : "http://data.parliament.uk/resources/90814", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/90814/answer", "answerText" : {"_value" : " HM Revenue and Customs (HMRC) are developing a new system to allow them to interrogate more easily data on avoidance. This system will complement other strategic HMRC case management systems.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"}
}
, "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"}
, "answeringMemberPrinted" : {"_value" : "Mr David Gauke"}
, "dateOfAnswer" : {"_value" : "2014-09-12", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2014-09-12T09:43:39.803043Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2014-09-05", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Tax Avoidance"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, if he will make it his policy that HM Revenue and Customs collect detailed statistics on tax avoidance separately from data on general compliance.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/3912", "label" : {"_value" : "Biography information for Richard Fuller"}
}
, "tablingMemberConstituency" : {"_value" : "Bedford"}
, "tablingMemberPrinted" : [{"_value" : "Richard Fuller"}
], "uin" : "208369"}
, {"_about" : "http://data.parliament.uk/resources/90815", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/90815/answer", "answerText" : {"_value" : " HM Revenue & Customs (HMRC) will treat Accelerated Payments as a debt like any other, so HMRC will be able to use their normal considerations and flexibilities in cases of genuine hardship. HMRC will consider alternative payment arrangements as they do with any debt. The priority in cases of genuine hardship will be to get people onto a payment track so that the debt is paid as quickly as possible.<\/p> <\/p> It would be complex and costly to assess the ability of all those due an Accelerated Payment notice to pay the notice in advance of issuing it. It also risks creating a rigid approach that does not provide the flexibility to treat individual cases on their own terms.<\/p> <\/p> HMRC will equally be able to use their full range of debt collection powers as necessary to recover what is owed by the taxpayer, including insolvency powers in the most extreme cases.<\/p> <\/p> <\/p> HMRC will always ensure that its action is proportionate and the particular action will always depend on the precise facts and circumstances of the particular taxpayer.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"}
}
, "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"}
, "answeringMemberPrinted" : {"_value" : "Mr David Gauke"}
, "dateOfAnswer" : {"_value" : "2014-09-12", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2014-09-12T09:47:23.487475Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2014-09-05", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Bankruptcy: Tax Avoidance"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, if he will introduce a threshold for the maximum proportion of a person\u2019s assets HM Revenue and Customs should seek as advance payment on tax avoidance schemes to prevent people becoming bankrupt.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/3912", "label" : {"_value" : "Biography information for Richard Fuller"}
}
, "tablingMemberConstituency" : {"_value" : "Bedford"}
, "tablingMemberPrinted" : [{"_value" : "Richard Fuller"}
], "uin" : "208370"}
, {"_about" : "http://data.parliament.uk/resources/77535", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/77535/answer", "answerText" : {"_value" : " The Government takes the enforcement of National Minimum Wage (NMW) very seriously and HMRC enforce NMW legislation on behalf of the Department for Business, Innovation and Skills (BIS) and has done so since the introduction of NMW in April 1999.<\/p> <\/p> The vast majority of employers obey the law and pay their employees at least the national minimum wage.<\/p> <\/p> HMRC investigates all complaints made about employers suspected of not paying the minimum wage, in addition to carrying out targeted enforcement where it identifies a high risk of non-payment of NMW across the whole of the UK.<\/p> <\/p> The number of penalties issued for non-payment of National Minimum Wage for the timescales requested is set out below:<\/p> <\/p> <\/p> <\/p> Financial year<\/strong><\/p><\/td> Penalties issued<\/strong><\/p><\/td> Penalties amount<\/strong><\/p><\/td><\/tr> 2008/09<\/p><\/td> N/A*<\/p><\/td> N/A*<\/p><\/td><\/tr> 2009/10<\/p><\/td> 381<\/p><\/td> £111,183<\/p><\/td><\/tr> 2010/11<\/p><\/td> 934<\/p><\/td> £520,568<\/p><\/td><\/tr> 2011/12<\/p><\/td> 906<\/p><\/td> £766,807<\/p><\/td><\/tr> 2012/13<\/p><\/td> 708<\/p><\/td> £776,517<\/p><\/td><\/tr> 2013/14<\/p><\/td> 652<\/p><\/td> £815,269<\/p><\/td><\/tr><\/tbody><\/table> <\/p> <\/p> *Civil penalties were introduced on 6 April 2009 for employers who are found to have underpaid their workers.<\/p> <\/p> I refer the honourable member to my response of 6 May 2014, Hansard Column 110W. In 2008/09, there were 4317 complete inspections with 1746 incidences of non-compliance.<\/p> <\/p> <\/p> In all years, the remaining investigations did not highlight sufficient evidence to prove non-compliance with the National Minimum Wage Act.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"}
}
, "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"}
, "answeringMemberPrinted" : {"_value" : "Mr David Gauke"}
, "dateOfAnswer" : {"_value" : "2014-09-12", "_datatype" : "dateTime"}
, "groupedQuestionUIN" : {"_value" : "205614"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2014-09-12T09:50:00.9359729Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2014-07-14", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Minimum Wage"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, how many non-criminal financial penalties were issued by HM Revenue and Customs to employers for underpayment of the minimum wage in each of the last six financial years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1536", "label" : {"_value" : "Biography information for Emily Thornberry"}
}
, "tablingMemberConstituency" : {"_value" : "Islington South and Finsbury"}
, "tablingMemberPrinted" : [{"_value" : "Emily Thornberry"}
], "uin" : "205613"}
, {"_about" : "http://data.parliament.uk/resources/77537", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/77537/answer", "answerText" : {"_value" : " The Government takes the enforcement of National Minimum Wage (NMW) very seriously and HMRC enforce NMW legislation on behalf of the Department for Business, Innovation and Skills (BIS) and has done so since the introduction of NMW in April 1999.<\/p> <\/p> The vast majority of employers obey the law and pay their employees at least the national minimum wage.<\/p> <\/p> HMRC investigates all complaints made about employers suspected of not paying the minimum wage, in addition to carrying out targeted enforcement where it identifies a high risk of non-payment of NMW across the whole of the UK.<\/p> <\/p> The number of penalties issued for non-payment of National Minimum Wage for the timescales requested is set out below:<\/p> <\/p> <\/p> <\/p> Financial year<\/strong><\/p><\/td> Penalties issued<\/strong><\/p><\/td> Penalties amount<\/strong><\/p><\/td><\/tr> 2008/09<\/p><\/td> N/A*<\/p><\/td> N/A*<\/p><\/td><\/tr> 2009/10<\/p><\/td> 381<\/p><\/td> £111,183<\/p><\/td><\/tr> 2010/11<\/p><\/td> 934<\/p><\/td> £520,568<\/p><\/td><\/tr> 2011/12<\/p><\/td> 906<\/p><\/td> £766,807<\/p><\/td><\/tr> 2012/13<\/p><\/td> 708<\/p><\/td> £776,517<\/p><\/td><\/tr> 2013/14<\/p><\/td> 652<\/p><\/td> £815,269<\/p><\/td><\/tr><\/tbody><\/table> <\/p> <\/p> *Civil penalties were introduced on 6 April 2009 for employers who are found to have underpaid their workers.<\/p> <\/p> I refer the honourable member to my response of 6 May 2014, Hansard Column 110W. In 2008/09, there were 4317 complete inspections with 1746 incidences of non-compliance.<\/p> <\/p> <\/p> In all years, the remaining investigations did not highlight sufficient evidence to prove non-compliance with the National Minimum Wage Act.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"}
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, "answeringMemberPrinted" : {"_value" : "Mr David Gauke"}
, "dateOfAnswer" : {"_value" : "2014-09-12", "_datatype" : "dateTime"}
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, "questionFirstAnswered" : [{"_value" : "2014-09-12T09:50:01.0140978Z", "_datatype" : "dateTime"}
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, "answeringDeptShortName" : {"_value" : "Treasury"}
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, "date" : {"_value" : "2014-07-14", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Minimum Wage"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
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], "questionText" : "To ask Mr Chancellor of the Exchequer, how many employers were found by HM Revenue and Customs to have paid the minimum wage in each of the last six financial years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1536", "label" : {"_value" : "Biography information for Emily Thornberry"}
}
, "tablingMemberConstituency" : {"_value" : "Islington South and Finsbury"}
, "tablingMemberPrinted" : [{"_value" : "Emily Thornberry"}
], "uin" : "205614"}
, {"_about" : "http://data.parliament.uk/resources/65406", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/65406/answer", "answerText" : {"_value" : " The Government takes the enforcement of NMW very seriously and HMRC review every complaint that is referred to them, investigating the complaint and, in addition, carrying out targeted enforcement where we identify a high risk of non-payment of NMW.<\/p> <\/p> With the agreement of the Department for Business Innovation and Skills, HMRC started prosecution for minimum wage offences from August 2007.<\/p> <\/p> The total sum of arrears involved in cases where employers have been prosecuted is £20,034.<\/p> <\/p> Criminal investigations do not guarantee arrears being paid to workers and are reserved only for the most serious cases. The Government is cracking down on employers who break the law and have increased the financial penalty percentage that employers pay for breaking minimum wage law from 50 per cent to 100 per cent and the maximum penalty has increased from £5,000 to £20,000. The revised penalty is calculated as 100 per cent of the total underpayment for all of the workers specified in a Notice of Underpayment relating to pay reference periods that commence on or after 7 March 2014.<\/p> <\/p> <\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"}
}
, "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"}
, "answeringMemberPrinted" : {"_value" : "Mr David Gauke"}
, "dateOfAnswer" : {"_value" : "2014-09-12", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2014-09-12T09:51:38.2146332Z", "_datatype" : "dateTime"}
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, "answeringDeptShortName" : {"_value" : "Treasury"}
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, "date" : {"_value" : "2014-07-02", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Minimum Wage"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
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], "questionText" : "To ask Mr Chancellor of the Exchequer, what the sum was of unpaid wages involved in each of the cases where employers have been prosecuted for non-payment of the minimum wage since 1999.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1536", "label" : {"_value" : "Biography information for Emily Thornberry"}
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, "tablingMemberConstituency" : {"_value" : "Islington South and Finsbury"}
, "tablingMemberPrinted" : [{"_value" : "Emily Thornberry"}
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